Nghiên cứu các nhân tố ảnh hưởng đến độ trễ của báo cáo kiểm toán tiếp cận theo phương pháp phân tích tổng hợp

Alhawamdeh, O., Salleh, Z., & Ismail, S. (2024). He moderating role of key audit matters in the relationship between audit committee characteristics and audit report lag. Corporate Governance and Organizational Behavior Review, 8(1), 243-251. https://doi.org/10.22495/cgobrv8i1p21 

Alshammari, M. K. (2024). Audit committee traits impact on audit report lag: Evidence from non-financial listed entities. Institutions, 14(3), 134-144. https://doi.org/10.22495/rgcv14i3p13 

Annesley, T. M. (2010). The title says it all. Clinical Chemistry, 56(3), 357-360. 

Ashton, R. H., Graul, P. R., & Newton, J. D. (1989). Audit delay and the timeliness of corporate reporting. Contemporary Accounting Research, 5(2), 657-673. https://doi.org/10.1111/j.1911-3846.1989.tb00732.x 

Ashton, R. H., Willingham, J. J., & Elliott, R. K. (1987). An empirical analysis of audit delay. Journal of Accounting Research, 25(2), 275-292. https://doi.org/10.2307/2491018 

Astami, E., Pramono, A. J., Rusmin, R., Cahaya, F. R., & Soobaroyen, T. (2024). Do family ownership and supervisory board characteristics influence audit report lag? A view from a two-tier board context. Journal of International Accounting, Auditing and Taxation, 56(1), Article 100638. https://doi.org/10.1016/j.intaccaudtax.2024.100638 

Bamber, E. M., Bamber, L. S., & Schoderbek, M. P. (1993). Audit structure and other determinants of audit report lag: An empirical analysis. Auditing: A Journal of Practice & Theory, 12(1), 1342-1349. 

Carcello, J. V., Hermanson, D. R., Neal, T. L., & Riley, R. A., Jr. (2002). Board characteristics and audit fees. Contemporary Accounting Research, 19(3), 365-384. https://doi.org/10.1506/CHWK-GMQ0-MLKE-K03V 

Carslaw, C. A., & Kaplan, S. E. (1991). An examination of audit delay: Further evidence from New Zealand. Accounting and Business Research, 22(85), 21-32. https://doi.org/10.1080/00014788.1991.9729414 

Chambers, A. E., & Penman, S. H. (1984). Timeliness of reporting and the stock price reaction to earnings announcements. Journal of Accounting Research, 22(1), 21-47. https://doi.org/10.2307/2490700 

Chan, K. H., Luo, V. W., & Mo, P. L. (2016). Determinants and implications of long audit reporting lags: Evidence from China. Accounting and Business Research, 46(2), 145-166. https://doi.org/10.1080/00014788.2015.1039475 

Dimitropoulos, P. E., & Asteriou, D. (2010). The effect of board composition on the informativeness and quality of annual earnings: Empirical evidence from Greece. Research in International Business and Finance, 24(2), 190-205. https://doi.org/10.1016/j.ribaf.2009.12.001 

Durand, G. (2019). The determinants of audit report lag: A meta-analysis. Managerial Auditing Journal, 34(1), 44-75. https://doi.org/10.1108/MAJ-06-2017-1572 

Endri, E., Dewi, S. S., & Pramono, S. E. (2024). The determinants of audit report lag: Evidence from Indonesia. Investment Management & Financial Innovations, 21(1), 1-12. https://doi.org/10.21511/imfi.21(1).2024.01 

Ettredge, M. L., Li, C., & Sun, L. (2006). The impact of SOX Section 404 internal control quality assessment on audit delay in the SOX era. Auditing: A Journal of Practice & Theory, 25(2), 1-23. https://doi.org/10.2308/aud.2006.25.2.1 

Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. The Journal of Law and Economics, 26(2), 301-325. https://doi.org/10.1086/467037 

Givoly, D., & Palmon, D. (1982). Timeliness of annual earnings announcements: Some empirical evidence. Accounting Review, 57(3), 486-508. 

Habib, A. (2013). A meta‐analysis of the determinants of modified audit opinion decisions. Managerial Auditing Journal, 28(3), 184-216. 

Habib, A., Bhuiyan, M. B. U., Huang, H. J., & Miah, M. S. (2019). Determinants of audit report lag: A meta‐analysis. International Journal of Auditing, 23(1), 20-44. https://doi.org/10.1111/ijau.12136 

Hansen, C., Steinmetz, H., & Block, J. (2022). How to conduct a meta-analysis in eight steps: A practical guide. https://doi.org/10.1007/s11301-021-00247-4 

Hassan, Y. M. (2016). Determinants of audit report lag: Evidence from Palestine. Journal of Accounting in Emerging Economies, 6(1), 13-32. https://doi.org/10.1108/JAEE-05-2013-0024 

Hay, D. C., Knechel, W. R., & Wong, N. (2006). Audit fees: A meta‐analysis of the effect of supply and demand attributes. Contemporary Accounting Research, 23(1), 141-191. 

Hoang, H. T. V., Dang, H. N., & Ngo, X. T. (2023). Corporate governance and the presence of female in the board of directors on audit quality in Vietnam. Quality - Access to Success, 24(193), 314-321. https://doi.org/10.47750/QAS/24.193.35 

Hunter, J. E., & Schmidt, F. L. (2004). Methods of meta-analysis: Correcting error and bias in research findings. https://doi.org/10.1177/109442810629549 

Jamali, H. R., & Nikzad, M. (2011). Article title type and its relation with the number of downloads and citations. Scientometrics, 88(2), 653-661. https://doi.org/10.1007/s11192-011-0412-z 

Knechel, W. R., & Payne, J. L. (2001). Additional evidence on audit report lag. Auditing: A Journal of Practice & Theory, 20(1), 137-146. https://doi.org/10.2308/aud.2001.20.1.137 

Knechel, W. R., Rouse, P., & Schelleman, C. (2009). A modified audit production framework: Evaluating the relative efficiency of audit engagements. The Accounting Review, 84(5), 1607-1638. 

Krishnan, J., & Yang, J. S. (2009). Recent trends in audit report and earnings announcement lags. Accounting Horizons, 23(3), 265-288. https://doi.org/10.2308/acch.2009.23.3.265 

Lambert, T. A., Jones, K. L., & Brazel, J. F. (2011). Unintended consequences of accelerated filings: Are mandatory reductions in audit delay associated with reductions in earnings quality. https://doi.org/10.2139/ssrn.963402 

Ng, P. P., & Tai, B. Y. (1994). An empirical examination of the determinants of audit delay in Hong Kong. The British Accounting Review, 26(1), 43-59. https://doi.org/https://doi.org/10.1006/bare.1994.1005 

Dang, H. N., Vu, V. T. T., & Archer, L. (2023). Factors affecting the quality of financial statements from an audit point of view: A machine learning approach. Cogent Business & Management, 10(1), 1-25. https://doi.org/10.1080/23311975.2023.2184225 

Omer, W. K. H., Aljaaidi, K. S., & Al-moataz, E. S. (2020). Risk management functions and audit report lag among listed saudi manufacturing companies. The Journal of Asian Finance, Economics and Business, 7(8), 61-67. 

Pham, O. T. T., Dang, H. N., & Hoang, H. T. V. (2024). Forecasting audit opinions on financial statements: Statistical algorithm or machine learning? Electronic Journal of Applied Statistical Analysis, 17(1), 133-152. https://doi.org/10.1285/i20705948v17n1p133 

Pizzini, M., Lin, S., & Ziegenfuss, D. E. (2015). The impact of internal audit function quality and contribution on audit delay. Auditing: A Journal of Practice & Theory, 34(1), 25-58. https://doi.org/10.2308/ajpt-50848 

Salterio, S. E. (2012). Fifteen years in the trenches: Auditor-client negotiations exposed and explored. Accounting & Finance, 54(1), 233-286. https://doi:10.1111/j.1467-629X.2012.00499.x

Stanley, T. D., & Doucouliagos, H. (2012). Meta-regression analysis in economics and business. https://doi.org/10.4324/9780203111710 

Steiner, I. D. (1972). Group process and productivity. Academic Press. 

U.S. Department of Labor - Office of Administrative Law Judges (DOL). (2002). Sarbanes-Oxley Act of 2002, Public Law 107-204, 116 Stat. 745. https://www.govinfo.gov/content/pkg/PLAW-107publ204/pdf/PLAW-107publ204.pdf

Vuko, T., & Čular, M. (2014). Finding determinants of audit delay by pooled OLS regression analysis. Croatian Operational Research Review, 5(1), 81-91. 

Whitworth, J. D., & Lambert, T. A. (2014). Office-level characteristics of the Big 4 and audit report timeliness. Auditing: A Journal of Practice & Theory, 33(3), 129-152. https://doi.org/https://doi.org/10.2308/ajpt-50697 

Woo, E.-S., & Koh, H. C. (2001). Factors associated with auditor changes: A Singapore study. Accounting and Business Research, 31(2), 133-144. https://doi.org/10.1080/00014788.2001.9729607

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